Rasmus Hojlund (left) joined Atalanta from Sturm Graz last year
The Denmark striker is top of the Red Devils' wanted list this summer.
Manager Erik ten Hag is desperate to conclude a deal, with United convinced they can sign the 20-year-old before their Premier League opener against Wolves at Old Trafford on 14 August.
However, PSG have now made their interest known.
Their move is not thought to be connected to the uncertainty around Kylian Mbappe.
PSG officials are convinced Mbappe has no intention of leaving the club during the current transfer window and that the world record £259m bid from Saudi Arabia club Al Hilal will lead nowhere.
It has been reported Mbappe does not wish to talk to Al Hilal representatives.
-- Courtesy of BBC Sport